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2023

Notices and orders should be visible in Additional Notices and Orders

Brief summary of the case Court: Madras High CourtNumber: W.P.No.22369 of 2023Petitioner: M/s.Sabari Infra Private LimitedRespondent: Assistant Commissioner (ST)Date of decision: 31.07.2023Judges: Honourable C.saravanan, J. Download M/s.Sabari Infra Private Limited Vs Assistant Commissioner (ST)

Notices and orders should be visible in Additional Notices and Orders Read More »

Concession in late fees has retrospective effect otherwise it violates Article 14

Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 1192 of 2023Petitioner: M/S Modern Steel Respondent: Additional Commissioner And AnotherDate of decision: 19.10.2023Judges: Hon’ble Rohit Ranjan Agarwal,J. Download M/S Modern Steel Vs Additional Commissioner And Another

Concession in late fees has retrospective effect otherwise it violates Article 14 Read More »

Unsigned order is invalid order | It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3)Unsigned order is invalid order | Unsigned gst orders invalid. case remanded back

Brief summary of the case Court: Andhra Pradesh High CourtNumber: WRIT PETITION No. 29397 of 2023Petitioner: M/s. SRK EnterprisesRespondent: Assistant Commissioner (ST),Date of decision: 10.11.2023Judges: Hon’ble Sri Justice Ravi Nath Tilhari And Hon’ble Sri Justice A. V. Ravindra Babu Download M/s. SRK Enterprises Vs Assistant Commissioner (ST), Brief summary of the case Court: Bombay High

Unsigned order is invalid order | It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3)Unsigned order is invalid order | Unsigned gst orders invalid. case remanded back Read More »

Concession in late fees has retrospective effect otherwise it violates Article 14

Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 32069 OF 2023Petitioner: Saloom TradingRespondent: The Superintendent, Central Goods And Services TaxDate of decision: 22.11.2023Judges: Hon’ble Dinesh Kumar Singh Download Saloom Trading Vs The Superintendent, Central Goods And Services Tax

Concession in late fees has retrospective effect otherwise it violates Article 14 Read More »

SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11311/2023Petitioner: M/s Frequent Logistics Services PVT.LtdRespondent: Commissioner Goods And Service Tax Department And OrsDate of decision: 31.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Frequent Logistics Services PVT.Ltd Vs Commissioner Goods And Service Tax

SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed Read More »

SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11610/2023Petitioner: Green PolymersRespondent: Union of indiaDate of decision: 01.09.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download Green Polymers Vs Union of india

SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed Read More »

No reason supplied for cancellation of registration SCN set aside

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 10421/2023 & CM APPL. 40335/2023Petitioner: M/s Cuthbert Oceans LLPRespondent: The Superintendent Of CGSTDate of decision: 08.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Cuthbert Oceans LLP Vs The Superintendent Of CGST

No reason supplied for cancellation of registration SCN set aside Read More »

Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage

Brief summary of the case Court: Madhya Pradesh High CourtNumber: WRIT PETITION No. 21659 of 2022Petitioner: M/s Ultra SteelRespondent: The State Of Madhya PradeshDate of decision: 12.06.2023Judges: Hon’ble Shri Justice Sheel Nagu & Hon’ble Shri Justice Hirdesh Download M/s Ultra Steel Vs The State Of Madhya Pradesh

Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage Read More »

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